On March 29, 2019 the OECD announced that on that same date the Kingdom of the Netherlands has deposited its instrument of acceptance and Georgia has deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI).

 

·  The Dutch Status of List of Reservations and Notifications upon Deposit of the Instrument of Acceptance can be found here; and

·  The List of Reservations and Notifications made by Georgia upon deposit of its instrument of ratification can be found here.

 

Click here to be forwarded to the list of signatories and parties to the MLI (Status as of March 29, 2019) as available on the website of the OECD.

 

Based on Article 34, Paragraph 2 of the MLI, with respect to the Kingdom of the Netherlands and Georgia the MLI shall enter into force on the first day of the month following the expiration of a period of three calendar months beginning on the date of the deposit of their respective instruments of ratification. Therefore with respect to Finland the MLI will enter into force on July 1, 2019.

 

·  Text of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

·  Explanatory Statement to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS

 

 

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